| 我国注册会计师审计责任的界定与规范 |
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| 引用本文： | 邓廷梅. 我国注册会计师审计责任的界定与规范[J]. 贵州工业大学学报(社会科学版), 2006, 8(1): 22-26 |
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| 作者姓名： | 邓廷梅 |
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| 作者单位： | 贵州大学经济学院会计系,贵州,贵阳,550003 |
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| 摘 要： | 面对近年来“审计风暴”的出现,如何界定和规范我国CPA的审计责任已成为急待解决的问题,针对我国CPA审计责任形成原因、归责原则等进行分析并对科学界定和规范审计责任提出建议和解决问题的思路。
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| 关 键 词： | 注册会计师 审计责任 界定 规范 |
| 文章编号： | 1009-0509(2006)01-0022-05 |
| 修稿时间： | 2005-11-30 |
Boundary and Standard of CPA''''s Auditing Responsibility in our Country |
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| DENG Ting-mei. Boundary and Standard of CPA''''s Auditing Responsibility in our Country[J]. Journal of Guizhou University of Technology(Social Science Edition), 2006, 8(1): 22-26 |
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| Authors: | DENG Ting-mei |
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| Abstract: | In recent years,"auditing windstorm" has brought an urgent problem of how to specify the boundary and standardize the CPA's auditing responsibility in our country.Based on the analysis of the causes and principles of CPA auditing responsibility,this article puts forward some useful suggestions and thoughts on problem solutions. |
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| Keywords: | CPA auditing responsibility boundary standard |
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